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Department of the Treasury
Internal Revenue Service
2022

Instructions for

Forms 1099-QA and 5498-QA

Distributions From ABLE Accounts and ABLE Account Contribution Information

Section references are to the Internal Revenue Code occurred before age 26 (an “eligible individual”), who is
unless otherwise noted. the owner and designated beneficiary of the account;
• Which permits contributions to such ABLE account to
Future Developments pay for the qualified disability expenses of the account’s
For the latest information about developments related to designated beneficiary;
Forms 1099-QA and 5498-QA and their instructions, such • Which limits a designated beneficiary to one ABLE
as legislation enacted after they were published, go to account; and
IRS.gov/Form1099QA or IRS.gov/Form5498QA. • That meets the other requirements of section 529A.
What's New Contributions. A program is not treated as a qualified
ABLE program unless it provides that no contribution will
Contributions. Contributions (including any be accepted:
contributions from a section 529 program, but not 1. Unless it is in cash; or
including contributions of the designated beneficiary’s
compensation income made under section 529A(b)(2)(B)) 2. Except in the case of a rollover or
made to your ABLE account in 2022 can’t exceed program-to-program transfer from an ABLE account, if
$16,000. Also, see Contributions, later, for more such contribution would result in aggregate contributions
information. from all contributors to the ABLE account for the tax year
exceeding the sum of:
Reminders a. $16,000 (in 2022), plus
In addition, you should also use the 2022 General b. In the case of additional contributions made by
Instructions for Certain Information Returns. Those certain employed ABLE account designated beneficiaries,
general instructions include information about the an amount up to the lesser of:
following topics.
i. The designated beneficiary’s compensation for the
• Who must file.
tax year, or
• When and where to file.
• Electronic reporting. ii. The poverty line amount for a one-person
• Corrected and void returns. household (Community Services Block Grant Act (42
• Statements to recipients. U.S.C. 9902)). For 2022, the allowable amount is:
• Taxpayer identification numbers (TINs). $12,880 in the continental United States,
• Backup withholding. $16,090 in Alaska, and
• Penalties. $14,820 in Hawaii.
• Other general topics.
Note. The amount is based on P.L. 115-97, section
You can get the General Instructions for Certain 11024(a)(1)(B)(ii)(II), which allows for “an amount equal to
Information Returns at IRS.gov/1099GeneralInstructions the poverty line for a one-person household, as
or go to IRS.gov/Form1099QA or IRS.gov/Form5498QA. determined for the calendar year preceding the calendar
Online fillable forms. Due to the very low volume of year in which the tax year begins.”
paper Forms 1099-QA and 5498-QA received and The contribution limit is determined using the
processed by the IRS each year, these forms have been ! poverty guideline applicable in the state of the
converted to online fillable PDFs. You may fill out these CAUTION designated beneficiary’s residence, rather than
forms, available at IRS.gov/Form1099QA and at IRS.gov/ the guideline applicable in the state in which the
Form5498QA, and send Copy B to each recipient. designated beneficiary’s ABLE account is established, or
Electronic reporting. Forms 1099-QA and elsewhere.
! 5498-QA can only be filed on paper. An employed designated beneficiary is not eligible for
CAUTION
the increased contribution limit for the tax year if any
contribution is made on behalf of the employee to a
Qualified ABLE Program defined contribution plan (within the meaning of section
A qualified ABLE program is a program established and 414(i)), a section 403(b) plan, or a section 457(b) plan.
maintained by a state, or agency, or instrumentality of a The designated beneficiary is responsible for maintaining
state: adequate records to document the eligibility for increased
• Under which an ABLE account may be established for a contributions. See T.D. 9923, available at IRS.gov/
blind or disabled individual whose blindness or disability TD9923.

Nov 19, 2021 Cat. No. 67557E

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Separate accounting.    A qualified ABLE program must         from which any distribution was made or which was 
provide separate accounting for each designated               terminated during 2022. The filing may be done by either 
beneficiary.                                                  an officer or employee of the state, or its agency, or 
                                                              instrumentality having control of the qualified ABLE 
Limited investment direction. A qualified ABLE                program, or the officer’s or employee’s designee.
program provides that a designated beneficiary may 
directly or indirectly direct the investment of any               Do not file Form 1099-QA for a change in the name of 
contributions to the program (or any earnings on it) no       the designated beneficiary on an ABLE account if the new 
more than two times in any calendar year.                     designated beneficiary is an eligible individual and a 
                                                              member of the family of the former designated 
Pledging of interest as security. A program is not            beneficiary. For these purposes, a “member of the family” 
treated as a qualified ABLE program if it allows any          means a sibling, whether by blood or by adoption, and 
interest in the program or any portion of it to be used as    includes a brother, sister, stepbrother, stepsister, 
security for a loan.                                          half-brother, or half-sister. If the new designated 
Excess aggregate contributions.   A qualified ABLE            beneficiary is not an eligible individual for the tax year or is 
program must provide adequate safeguards to prevent           not a member of the family of the former beneficiary, the 
aggregate contributions on behalf of a designated             Form 1099-QA filed with respect to the former designated 
beneficiary in excess of the limit established by the state   beneficiary should include in box 1 the fair market value 
under the state's qualified tuition program (QTP).            (FMV) of the assets in the ABLE account on the date on 
Aggregate contributions include contributions to any prior    which the change is made to the new designated 
ABLE account maintained by any qualified ABLE program         beneficiary.
for the same designated beneficiary or any prior 
designated beneficiary.                                       Statements to Recipients
                                                              If you are required to file Form 1099-QA, you must also 
Return of excess contributions and excess aggre-
                                                              furnish a statement to the designated beneficiary of the 
gate contributions.  A qualified ABLE program must 
                                                              ABLE account reporting distributions, and to each 
return an excess contribution or excess aggregate 
                                                              contributor who received a returned contribution (plus 
contribution (including all net income attributable to that 
                                                              earnings) attributable to the calendar year. Furnish a copy 
excess contribution or excess aggregate contribution) to 
                                                              of Form 1099-QA or an acceptable substitute statement to 
the person who made the contribution on or before the 
                                                              each recipient, but only with regard to the amounts paid to 
due date (including extensions) for the federal income tax 
                                                              that recipient. See part M in the 2022 General Instructions 
return of the designated beneficiary for the tax year in 
                                                              for Certain Information Returns.
which the excess contribution or excess aggregate 
contribution was made.                                        Truncating recipient’s TIN on payee statements. 
                                                              Pursuant to Regulations section 301.6109-4, all filers of 
Rollovers and program-to-program transfers.          For 
                                                              this form may truncate a recipient’s TIN (social security 
purposes of these instructions, a “rollover” means a 
                                                              number (SSN), individual taxpayer identification number 
contribution to an ABLE account of the designated 
                                                              (ITIN), adoption taxpayer identification number (ATIN), or 
beneficiary (or of an eligible individual who is a member of 
                                                              employer identification number (EIN)) on recipient 
the family of the designated beneficiary) of all or a portion 
                                                              statements. Truncation is not allowed on any documents 
of an amount withdrawn from the designated beneficiary’s 
                                                              the filer files with the IRS. A payer's TIN may not be 
ABLE account, provided the contribution is made within 
                                                              truncated on any form. See part J in the 2022 General 
60 days of the date of the withdrawal and, in the case of a 
                                                              Instructions for Certain Information Returns.
rollover to the designated beneficiary’s ABLE account, no 
rollover has been made to an ABLE account of the              Payer's Name and TIN
designated beneficiary within the prior 12 months.
                                                              Enter the name, address, and TIN of the payer. For a 
A “program-to-program transfer” means the direct              program established and maintained by a state that uses 
transfer of the entire balance of an ABLE account to an       the EIN of the state, enter the name of the state on the first 
ABLE account of the same designated beneficiary in            name line and the name of the program on the second 
which the transferor ABLE account is closed upon              name line.
completion of the transfer, or of part or all of the balance 
to an ABLE account of another eligible individual who is a    Recipient's Name and TIN
member of the family of the former designated                 List the designated beneficiary as the recipient unless you 
beneficiary, without any intervening distribution or          are reporting a returned excess contribution to the 
deemed distribution to the designated beneficiary.            contributor. In that case, list the contributor as the 
                                                              recipient. Enter the TIN of the applicable recipient.
Specific Instructions for Form 
                                                              Account Number
1099-QA
                                                              The IRS encourages you to designate an account number 
Who Must File                                                 for all Forms 1099-QA that you file. See part L in the 2022 
                                                              General Instructions for Certain Information Returns.
Any state or its agency or instrumentality that establishes 
and maintains a qualified ABLE program must file a Form 
1099-QA, Distributions From ABLE Accounts, with the 
IRS on or before March 1, 2023, for each ABLE account 

                                                              -2- Instructions for Forms 1099-QA and 5498-QA (2022)

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Box 1. Gross Distribution Truncating beneficiary’s TIN on payee statements.
Enter the gross distribution from the ABLE account in Pursuant to Regulations section 301.6109-4, all filers of
2022. The gross distribution includes amounts distributed this form may truncate a beneficiary’s TIN (social security
that the designated beneficiary intends to roll over to number (SSN), individual taxpayer identification number
another ABLE account, but does not include (ITIN), adoption taxpayer identification number (ATIN), or
program-to-program transfers. See Rollovers and employer identification number (EIN)) on payee
program-to-program transfers, earlier. On a Form statements. Truncation is not allowed on any documents
1099-QA for a contributor, enter in box 1 the amount(s) of the filer files with the IRS. An issuer's TIN may not be
excess contributions returned plus earnings thereon. truncated on any form. See part J in the 2022 General
Instructions for Certain Information Returns.
Box 2. Earnings
To determine the earnings on the gross distribution Account Number
reported in box 1, see Regulations section 1.529A-3(c). The IRS encourages you to designate an account number
for all Forms 5498-QA that you file. See part L in the 2022
Box 3. Basis General Instructions for Certain Information Returns.
Enter the portion of the distribution that constitutes the
return of investment in the account. The amount of the Box 1. ABLE Contributions
gross distribution minus the earnings portion of that Enter the total amount of contributions made to the ABLE
distribution is the portion of the distribution that constitutes account in 2022. Include all cash contributions, QTP to
the return of investment in the account. This amount is ABLE rollovers, and QTP to ABLE program-to-program
computed by subtracting the amount in box 2 from the transfers. Total contributions do not include any excess
amount in box 1. contributions returned in 2022. Do not include the amount
of any rollover or program-to-program transfer. If no
Box 4. Program-to-Program Transfer Checkbox contributions were made in 2022, enter zero in this box.
Check this box if a program-to-program transfer was
made from this ABLE account to another ABLE account in Box 2. ABLE to ABLE Rollovers
2022. See Rollovers and program-to-program transfers, Enter the amount of any rollover or program-to-program
earlier. transfer to this ABLE account from another ABLE account
in 2022. Do not include any contributions from a section
Box 5. ABLE Account Terminated Checkbox 529 program. See Rollovers and program-to-program
Check the box if the ABLE account terminated in 2022. transfers, earlier.

Box 6. Other Than Designated Beneficiary Box 3. Cumulative Contributions
Checkbox You may, but are not required to, enter the amount of
Check this box if this form is being filed with respect to a cumulative contributions to this ABLE account. This
distribution to, or for the benefit of, someone other than amount is the total of amounts contributed since the
the designated beneficiary of the ABLE account, for establishment of the ABLE account, including amounts
example, a distribution of an excess contribution to the contributed to an ABLE account for the same designated
contributor. beneficiary that was rolled over, or directly transferred (in
a program-to-program transfer), to the current ABLE
account.
Specific Instructions for Form
5498-QA Box 4. Fair Market Value
Enter the fair market value of the account as of December
Who Must File 31, 2022.
Any state, or its agency, or instrumentality that establishes
Box 5. Account Opened Checkbox
and maintains a qualified ABLE program must file, for
each ABLE account, a Form 5498-QA, ABLE Account Check the box if the ABLE account was opened in 2022.
Contribution Information, with the IRS on or before May
31, 2023. The filing may be done by either an officer or Box 6. Basis of Eligibility
employee of the state, or its agency, or instrumentality You must enter one code letter in box 6.
having control of the qualified ABLE program, or the
officer’s or employee’s designee. CAUTION!
Report the basis of the designated beneficiary's eligibility
Statements to Beneficiaries using the codes below.
If you are required to file Form 5498-QA with the IRS, you • Code A—Eligibility established under section 529A(e)
must also furnish a statement to the designated (1)(A), SSDI, Title II SSA.
beneficiary by March 15, 2023. Furnish a copy of Form • Code B—Eligibility established under section 529A(e)
5498-QA or an acceptable substitute statement to each (1)(A), SSI, Title XVI SSA.
beneficiary. See part M in the 2022 General Instructions • Code C—Designated beneficiary is the subject of a
for Certain Information Returns. disability certification filed with the IRS for 2022.

Instructions for Forms 1099-QA and 5498-QA (2022) -3-

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Box 7. Type of Disability Code • Code 4—Nervous Disorders: Blindness, Deafness,
Cerebral Palsy, Muscular Dystrophy, Spina Bifida,
The following information will only be used for Juvenile-onset Huntington's disease; Multiple sclerosis;
! aggregate reporting purposes as required by law. Severe sensorineural hearing loss; Congenital cataracts.
CAUTION
• Code 5—Congenital Anomalies: Chromosomal
Report only one primary code number for the type of abnormalities, including Down Syndrome, Osteogenesis
disability for which the designated beneficiary is receiving imperfecta; Xeroderma pigmentosum; Spinal muscular
ABLE qualifying benefits. If more than one code applies, atrophy; Fragile X syndrome; Edwards syndrome.
select the most significant code. • Code 6—Respiratory Disorders: Cystic Fibrosis.
• Code 1—Developmental Disorders: Autistic Spectrum • Code 7—Other: Includes Tetralogy of Fallot;
Disorder, Asperger’s Disorder, Developmental Delays and Hypoplastic left heart syndrome; End-stage liver disease;
Learning Disabilities. Juvenile-onset rheumatoid arthritis; Sickle cell disease;
• Code 2—Intellectual Disability: May be reported as Hemophilia; and any other disability not listed under
mild, moderate, or severe intellectual disability. codes 1 through 6.
• Code 3—Psychiatric Disorders: Schizophrenia; Major
depressive disorder; Post-traumatic stress disorder
(PTSD); Anorexia nervosa; Attention deficit/hyperactivity
disorder (AD/HD); Bipolar disorder.

-4- Instructions for Forms 1099-QA and 5498-QA (2022)

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